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Before you start

2
  • Activity classification
  • Before you start
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Legal forms

11
  • Overview of legal forms available for small business owners in France
  • Sole Proprietorships
    • Making sense of short-term furnished rentals in France
    • Sole Proprietorship in France
    • Micro-Entreprise
      • Versement Libératoire
      • Frais de Débours
      • Can You Have Only One Client as a Micro-Entrepreneur in France?
      • Micro-entreprise in France: simple regime, real obligations
      • Bookkeeping for micro-entrepreneurs
      • My micro-entreprise is registered! What’s next?
    • Entreprise Individuelle
      • The 2026 Reform of Social Contributions for the Self-Employed in France
      • Entreprise individuelle under the real regime in France
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Taxes and Social Charges

8
  • VAT
    • CFE Tax – Cotisation Foncière des Entreprises
    • VAT on Virtual Events
    • VAT rules for Businesses Importing Goods to France
    • Crossing VAT Threshold
    • Advance payments on VAT in July and December – Acomptes sur TVA
    • VAT and Trading with UK
    • VAT and E-commerce B2C – selling goods and digital services from France
  • Social Charges (URSSAF)
    • The 2026 Reform of Social Contributions for the Self-Employed in France
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Running your business

8
  • Jeune Entreprise Innovante (JEI) status
  • APE/NAF code – what it is and how to change it
  • Creating an Invoice – Legal Obligations
  • Creating a professional account on the tax website
  • Facture Electronique – Electronic Invoicing
  • E-reporting in France: what small businesses need to understand
  • SIREN, SIRET, APE, EORI and other abbreviations
  • Professional insurance in France: what each type covers and when it is compulsory
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Webinars and video presentations

3
  • Electronic invoicing – webinar in English from 22/06/2026
  • Electronic invoicing reform – webinar in Russian 23/06/2026
  • Electronic invoicing reform – webinar in Russian 15/06/2026
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  • SIREN, SIRET, APE, EORI and other abbreviations

SIREN, SIRET, APE, EORI and other abbreviations

7 min read

Table of Contents
  • The basic idea
  • SIREN: the identity number of the business
  • SIRET: the identity number of an establishment
  • APE/NAF code: the main activity code
    • In practice
    • Important 2026-2027 note
    • NAF code: is it the same as APE?
  • VAT number: the intracommunity VAT number
    • Do all businesses have a VAT number?
  • EORI: the customs identification number
  • Other abbreviations worth adding
    • NIC
    • Sirene
    • RCS
    • RM / RNE
    • RNA
  • Common mistakes I see
  • Final practical advice

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Updated on 7 June 2026
E-reporting in France: what small businesses need to understandProfessional insurance in France: what each type covers and when it is compulsory

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